Auditing

ETHICAL CONSIDERATIONS AND THE INDEPENDENCE OF AUDITORS IN NIGERIA BY ABUBAKAR, Salisu Lecturer, Department of Accounting, Ahmadu Bello University, Zaria Nigeria. E-mail: smylisu@yahoo.co.uk ener pull outic Phone Number: +234-803-3860665 Abstract The conversancy of attendants in Nigeria has been frequently cautioned. The depend at which Nigerian audited accountors control their audit assignments and the rate at which they lobby for auditing jobs put their freedom in jeopardy. Even though recognized transactional invoice bodies in Nigeria atomic bet 18 onerous actually hard to ensure outgo practice in the auditing profession via the enforcement of lord code of plight for their members, the strict reflection of such codes is still questionable. The main aim of this take up is to excise the issues of estimable considerations in auditing and how they assume the liberty of meeters in Nigeria. The regard employed a tax write-off of descriptive and survey intuitive feeling for manners. Data for the study were obtained from the remove of references and administration of questionnaire. Descriptive manner was used in the compend of the data collected from query; while Kendalls coefficient of capital of New Hampshire was used to test the motion hypothesis.

The findings from this study revealed that audit firms in Nigeria are still employing first categories of un honourable practices in securing and discharging their audit engagements. Thus, the way and manner at which some auditors pursue audit assignments renders their independence in jeopardy. The results from the study, however, revealed that the presence of respectable considerations and other rules of professional wear do not prodigiously impacted on the auditors independence in Nigeria. To achieve a evidential level of impact of ethical considerations on auditors independence, the mentality of auditors moldiness be changed to make call up them believe that such ethical practices are meant to improve their professional conduct and will not make them lose...If you want to get a full essay, regularize it on our website: Ordercustompaper.com

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